HQ 087727: Reconsideration of New York Ruling Letter (NYRL) 840647 dated May 19, 1989. Spice rack; Rack spice

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 087727

                                  September 21, 1990


            CLA-2  CO:R:C:G  087727 DFC

            CATEGORY:  Classification

            TARIFF NO.:  7013.39.2000

            Mr. William Asta
            Import Manager
            Himark Enterprises, Inc.
            155 Commerce Drive
            Hauppauge, New York  11787

            RE: Reconsideration of New York Ruling Letter
                (NYRL) 840647 dated May 19, 1989. Spice rack;
                Rack spice


            Dear Mr. Asta:

                 We have been asked to reconsider the result reached in
            NYRL 840647 dated May 19, 1990, concerning the tariff
            classification of a spice rack manufactured in Taiwan.

            FACTS:

                 The merchandise which was the subject of the referenced
            ruling is a spice rack consisting of twelve glass bottles with
            caps, set in a wire and wood rack.

                 In NYRL 840647 you were advised that this merchandise is
            classifiable under subheading 7010.90.50, Harmonized Tariff
            Schedule of the United States Annotated (HTSUSA), as carboys,
            bottles, flasks, jars, pots, vials, ampoules and other
            containers, of glass, of a kind used for the conveyance or
            packing of goods, other containers (with or without their
            closures), holding not over 118ml, and entitled to free entry.

                 Our New York office is now of the opinion that the spice
            rack is more properly classifiable in subheading 7013.39.2000,
            HTSUSA, as glassware of a kind used for table, kitchen, toilet,
            office, indoor decoration or similar purposes, other, other,
            valued not over $3 each, with duty at the rate of 30 percent ad
            valorem.
















                                          -2-


            ISSUE:

                 Is the spice rack more specifically described as table or
            kitchen glassware rather than as glass containers?

            LAW AND ANALYSIS:

                 In applying the HTSUSA, the Customs Service must follow
            the terms of the statute.  Classification of goods under the
            HTSUSA is governed by the General Rules of Interpretation
            (GRI's).  GRI 1 provides that "classification shall be
            determined according to the terms of the headings and any
            relative section or chapter notes, and, provided such headings
            or notes do not otherwise require, according to [the remaining
            GRI's taken in order]."  In other words, classification is
            governed first by the terms of the headings of the tariff and
            any relative section or chapter notes.

                 In this instance GRI 3 is applicable.  Its relevant
            portions read as follows:

                 (a)     The heading which provides the most
                         specific description shall be preferred to
                         headings providing a more general description.
                         However, when two or more headings each refer
                         to part only of the materials or substances
                         contained in mixed or composite goods. . . .
                         those headings are to be regarded as equally
                         specific in relation to those goods, even if
                         one of them gives a more complete description
                         of the goods.

                 (b)     Mixtures, composite goods consisting of
                         different materials or made up of different
                         components . . .  which cannot be classified
                         by reference to 3(a), shall be classified as if
                         they consisted of the material or component which
                         gives them their essential character, insofar as
                         this criterion is applicable.






















                                          -3-


                 The Explanatory Notes (EN), are the official
            interpretation of the Harmonized System at the international
            level.  The EN for GRI 3(b) reads in pertinent part as follows:

                 (VIII)  The factor which determines essential
                         character will vary as between different
                         kinds of goods.  It may, for example, be
                         determined by the nature of the material or
                         component, its bulk, quantity, weight or value,
                         or by the role of a constituent material in
                         relation to the use of the goods.

                 Inasmuch as the spice rack is composed of metal, wood
            and glass, classification must be based on the material that
            imparts the essential character to the merchandise.  In this
            instance the role of the jars (glassware) is paramount.  The
            function of the wire and wood rack is subsidiary to the
            function of the jars which is to store and display the spice.
            Consequently, the jars give the entire article its essential
            character.

                 The EN to Heading 7010, HTSUSA, states that "[t]his
            heading covers all glass containers of the kinds commonly used
            commercially for the conveyance or packing of liquids or of
            solid products...."  Thus, foods and beverages are commonly
            sold or marketed to consumers in the containers covered by
            Heading 7010, HTSUSA.  However, the spice jars in issue are not
            commonly used to sell or market merchandise to the consumer.
            Unlike typical containers, they will not be discarded after the
            contents are consumed.  Rather, they will be  used within the
            household to store spices and similar items.

                 Salt shakers are mentioned in the EN to Heading 7013,
            HTSUSA, among the exemplars of glass table/kitchen articles
            classifiable in Heading 7013, HTSUSA.  The spice jars are
            similar to salt shakers in that they are used to store food
            material within the home rather than as containers for
            marketing food.

                 Additionally, the spice jars may not be regarded as
            preserve jars classifiable in Heading 7010, TSUSA.  Preserve
            jars classifiable in Heading 7010, HTSUSA, should be limited
            to merchandise in the sizes and shapes of typical "Mason"-type
            preserve jars which hold the volumes typical of preserve jars
            (i.e., one half pint through one half gallon).  Spice jars are
















                                          -4-


            not in the size and shape of typical preserve jars.  They are
            not regarded as preserve jars in the industry.  Like salt
            shakers, spice jars are used to store or hold food material
            within the home, not to preserve food material.

            HOLDING:

                 In view of the foregoing, it is our position that the
            spice rack is more specifically provided for under the
            provision for glassware of a kind used for table, kitchen,
            toilet, office, indoor decoration or similar purposes, other,
            other, valued not over $3 each, in subheading 7103.39.2000,
            HTSUSA, with duty at the rate of 30 percent ad valorem.

                 In accord with the above determination, NYRL 840647 is
            modified pursuant to 19 CFR 177.9(d).  If pending transactions
            are adversely affected by this revocation, you may, at your
            discretion, notify this office and apply for temporary relief
            from the binding effects of this new modification as may be
            dictated by the circumstances.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division

































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